This bill eliminates the marriage penalty in federal income taxes by making joint filer tax brackets exactly double the single filer brackets. It also eliminates the married filing separately option starting in 2025.
Latest Action
Referred to the House Committee on Ways and Means.
AI Summary
Plain-English explanation of this bill
This bill eliminates the marriage penalty in federal income taxes by making joint filer tax brackets exactly double the single filer brackets. It also eliminates the married filing separately option starting in 2025.
Last updated: 1/5/2026
Official Summary
Congressional Research Service summary
<p><strong>Make Marriage Great Again Act of 2025</strong></p><p>This bill modifies the federal income tax rate brackets for married individuals filing joint federal income tax returns so that they are twice the amount of the federal income tax rate brackets for unmarried individuals filing federal income tax returns (thus eliminating the tax effect commonly known as the marriage penalty). Further, the bill eliminates the federal income tax rate brackets for married individuals filing separate federal income tax returns for tax years beginning after December 31, 2024. (An income tax rate bracket is a range of income that is taxed at a specific percentage to determine an individual’s income tax liability.)</p><p>Thus, under the bill, the federal income tax rate bracket amounts that apply to a married individual are either (1) the individual federal income tax rate bracket amounts if such individual files an individual federal income tax return, or (2) twice such amounts if the individual files a joint federal income tax return with their spouse.</p>
Key Points
Main provisions of the bill
Doubles joint filer brackets to match two single filers
Eliminates marriage penalty in federal taxes
Removes married filing separately option after 2024
Simplifies tax brackets for married couples
Provides tax relief for two-income married couples
How This Impacts Americans
Potential effects on citizens and communities
Married couples would no longer pay higher taxes than they would as two single individuals earning the same income. This eliminates a longstanding quirk in the tax code that penalizes some married couples, especially dual-income households.
Policy Areas
Primary Policy Area
Taxation
Scope & Jurisdiction
Jurisdiction Level
federal
Congressional Session
119th Congress
Citation Reference
320, 119th Congress (2025). "Make Marriage Great Again Act of 2025". Source: Voter's Right Platform. https://votersright.org/bills/118-hr-320
